2011 (10) TMI 528

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vat Credit Rules, 2004, imposition of penalty was undesirable - Held that:- Before the appellate order could see the light of the day. Show Cause Notice was issued for review on 22-1-2009. This is an essence in conflict with law because it appears that the reviewing Commissioner without any regard to the first appellate order passed made review although the same Commissioner who was Appellate Auth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , COD application is allowed as there is only 13 days delay in seeking appeal remedy in absence of mala fide or deliberate intention of the Appellant. 2. The appellant has also made stay application. But the history of the case discloses that when the assessee faced adjudication against the allegation of improper availment of Cenvat credit, adjudication ended with levy of penalty only dropping t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s an essence in conflict with law because it appears that the reviewing Commissioner without any regard to the first appellate order passed made review although the same Commissioner who was Appellate Authority acted as a reviewing authority without looking to his own decision in para 6 of the order dated 6-2-2008 and again reversed his decision by a review in terms of order dated 5-10-2009 to dis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X